Kim Min-jae has rejected Napoli's attempt to remove a summer buyout clause from his contract.
With Manchester United keen on the South Korea defender, he can be signed for €60m in the first two weeks of July courtesy of a clause in his current deal.
La Repubblica says Napoli have tried to negotiate with Kim about removing the option, but he has refused to play ball.
United are said to be in contact with Kim's minders and will aim to trigger the clause when it comes into effect.
The 26 year-old moved to Napoli last summer from Fenerbahce and was key in the Azzurri's Scudetto triumph.